PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013

MARINA, OKTARI (2015) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013. Diploma thesis, Universitas Andalas.

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Abstract

The purpose of this study is to investigate the relation between intellectual capital and financial performance. By using Pulic’s- Value Added Intellectual Capital (VAIC™),this research examine the relationship between the efficiency of value added (VAIC™), by three major component of firms resources (physical asset, human capital, and structural capital), the relation between intellectual capital and financial performance (ROA, ATO, GR and PBV). Data are drawn from 25 banking corporation listed firms in Indonesia stock Exchange for three years (2011-2013). Data analysis using Simple linear regression..The result show that intellectual capital affect financial performance on ROA and PBV ,but not for ATO and GR. Keyword : intellectual cap

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